b.

Not depend on internal accounting control fennures that are designed to prevent or detect errors or fraud
Design audit tests to detect unrecorded transare Extend the work to audit most recorded transions an
records of an entity
d.
33. "The auditor should not assume that management is dishone,

but the possibility of dishonesty must be considered. This is an example of a.

Unprofessional behavior b. An attitude of professional skepticism c. Due diligence
d. Reasonable assurance 34. Professional skepticism requires auditors to
possess a
mind. a. Introspective b. Questioning c. Intelligent d. Unbelieving

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35. Professional skepticism dictates that when management makes
a statement to the auditors, the auditors should a. Require that the statement be out in
writing b. Disregard the statement because it ranks low of the
evidence quality scale. Corroborate the evidence with other supporting documentation
whenever possible. Believe on the statement in order to maintain the professional client
auditor relationship.
36. Which of the following statements is not true? a. It is usually easier for the auditor to
uncover fraud than
errors. b. It is usually easier for the auditor to uncover errors than
fraud. c. The auditor's responsibility for the detection of fraud and
error is ordinarily the same. Usually, the auditor designs procedures to uncover fraud or
error that could materially affect the financial statements.
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